,i #aaf? ,,congress #a/ ,session ,h4 ,r4 #dhbi ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,octob] #bc1 #bjai,ms4 ,del,bene 7= h]self & ,mr4 ,"y7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide t ! #ej p]c5t limitation on ! d$uction = meal exp5ses does n apply to meals provid$ on c]ta9 fi%+ boats or at c]ta9 fi% process+ facilities4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,remote ,seafood ,employee ,meals ,tax ,p>ity ,act4 #b4 ,meals provid$ on c]ta9 fi%+ boats & at c]ta9 fi% process+ facilities n subject to #ej p]c5t limitation 7a7 ,9 g5]al ,section #bgd7n77#b77;,c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ or at ! end ( clause 7iii71 by /rik+ ! p]iod at ! end ( clause 7iv7 & ins]t+ 1 or1 & by add+ at ! end ! foll[+ new clause3 7v7 provid$-- 7,i7 on a fi%+ vessel1 fi% process+ vessel1 or fi% t5d] vessel 7z su* t]ms are def9$ 9 section #baja ( title #df1 ,unit$ ,/ates ,code71 or 7,,ii7 at a fi% process+ facility :i* is locat$ 9 ! ,unit$ ,/ates nor? ( #ej degrees nor? latitude & :i* is n locat$ 9 a metropolitan /ati/ical area 7)9 ! mean+ ( section #adc7k77#b77;,b774 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjag4